Report of Independent Accountants on Applying Agreed-Upon Procedures

Asset-Backed Notes, Series 2026-3 (the “Notes”) and Asset-Backed Certificates, Class R, Series R-1 and Series R-2 (the “Certificates,” together with the Notes, the “Securities”)

Sample Loan Agreed-Upon Procedures

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by the Sponsor, Depositor, Goldman Sachs & Co. LLC (the “Structuring Lead”), BofA Securities, Inc., Citigroup Global Markets Inc. and U.S. Bancorp Investments, Inc. (collectively, the “Specified Parties”), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to a pool of unsecured, fixed-rate personal loans (the “Portfolio Loans”) relating to the Issuer’s securitization transaction.  This report may not be suitable for any other purpose.  The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.  The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report.  No other party acknowledged the appropriateness of the procedures.  Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, the Structuring Lead, on behalf of the Depositor, provided us with:

a.

An electronic data file labeled “20260630_Initial_Tape__with_RMSC_Flag_.csv” and the corresponding record layout and decode information, as applicable (the “Statistical Data File”), that the Structuring Lead, on behalf of the Depositor, indicated contains information as of the close of business on or around 30 June 2026 (the “Statistical Cut-Off Date”) relating to certain unsecured, fixed-rate personal loans (the “Statistical Portfolio Loans”) that are expected to be representative of the Portfolio Loans and

b.	Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, the Sponsor, on behalf of the Depositor, provided us with:

a.	Imaged copies of the following items (collectively, the “Source Documents”):

i.

The promissory note or other related documents (collectively and as applicable, the “Promissory Note”),

ii.

Certain printed screen shots of the borrower income summary information or other related documents (collectively and as applicable, the “Income Summary”) and

iii.

Certain borrower credit reports or other related documents (collectively and as applicable, the “Credit Report”),

as applicable, that the Sponsor, on behalf of the Depositor, indicated relate to the Sample Loans (as defined in Attachment A),

b.

An electronic data file labeled “2026_3_Securitization___EY_Tape.csv” and the corresponding record layout and decode information, as applicable (the “Accounts Validation Data File,” together with the Source Documents, the “Sources”), that the Sponsor, on behalf of the Depositor, indicated contains information as of the Statistical Cut-Off Date relating to the Sample Loans, as applicable,

c.	The list of relevant characteristics (the “Sample Characteristics”) on the Statistical Data File, which is shown on Exhibit 1 to Attachment A, and

d.	Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, certain information contained on the Statistical Data File is the “Subject Matter” as of the date of this report.

The procedures included in Attachment A were limited to comparing, recalculating or observing, as applicable, certain information that is further described in Attachment A.  The Depositor is responsible for the Subject Matter, Statistical Data File, Sources, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein.  We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A.  We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Sources or any other information provided to us, or that we were instructed to obtain, as applicable, by the Sponsor or Structuring Lead, on behalf of the Depositor, upon which we relied in forming our findings.  Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Statistical Portfolio Loans or Portfolio Loans, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions or methodologies provided to us by the Sponsor or Structuring Lead, on behalf of the Depositor, that are described in this report.  We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the “AICPA”).  An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed.  We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein.  Accordingly, we do not express such an opinion or conclusion.  Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

a.	Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization (a “rating agency”) or

b.	Making any findings with respect to:

i.

Whether the origination of the Portfolio Loans conformed to, or deviated from, stated underwriting or credit extension guidelines, standards, criteria or other requirements,

ii.

The value of the collateral securing the Portfolio Loans,

iii.

Whether the originator(s) of the Portfolio Loans complied with federal, state or local laws or regulations or

iv.

Any other factor or characteristic of the Portfolio Loans that would be material to the likelihood that the issuer of the Securities will pay interest and principal in accordance with applicable terms and conditions.

We are required to be independent of the Depositor and to meet our other ethical responsibilities, as applicable, for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA.  Independence requirements for agreed‑upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

This report is intended solely for the information and use of the Specified Parties and is not intended to be, and should not be, used by anyone other than the Specified Parties.  It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

29 July 2026

1.

As instructed by the Sponsor, on behalf of the Depositor, we randomly selected a sample of 150 Statistical Portfolio Loans from the Statistical Data File (the “Sample Loans”).  For the purpose of this procedure, the Sponsor, on behalf of the Depositor, did not inform us as to the basis for how they determined the number of Sample Loans or the methodology they instructed us to use to select the Sample Loans from the Statistical Data File.

For the purpose of the procedures described in this report, the 150 Sample Loans are referred to as Sample Loan Numbers 1 through 150.

2.

For each Sample Loan, we compared the Sample Characteristics listed on Exhibit 1 to Attachment A, as shown on the Statistical Data File, to the corresponding information located in the Sources, subject to the instructions, assumptions and methodologies provided by the Sponsor, on behalf of the Depositor, described in the notes to Exhibit 1 to Attachment A.  The Source(s) that we were instructed by the Sponsor, on behalf of the Depositor, to use for each Sample Characteristic are shown on Exhibit 1 to Attachment A.  All such compared information was found to be in agreement.

Notes:

i.	The loan number Sample Characteristic is for identification purposes only.

ii.	For the purpose of comparing the maturity date and loan origination date Sample Characteristics, the Sponsor, on behalf of the Depositor, instructed us to ignore differences of +/- one day.

iii.	For the purpose of comparing the loan status Sample Characteristic, the Sponsor, on behalf of the Depositor, instructed us to note agreement with a loan status:

a.

Of “0,” as shown on the Statistical Data File, if the corresponding loan status, as shown on the Accounts Validation Data File, was “Current” and

b.

Other than “0,” as shown on the Statistical Data File, if the corresponding loan status, as shown on the Accounts Validation Data File, was “Late.”

iv.	For the purpose of comparing the pricing credit score Sample Characteristic, the Sponsor, on behalf of the Depositor, instructed us to use the higher of the FICO score and VantageScore score, both as shown in the Credit Report.

v.	For the purpose of comparing the borrower income Sample Characteristic, the Sponsor, on behalf of the Depositor, instructed us to ignore differences of +/- $6.00 or less.

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by the Sponsor, on behalf of the Depositor, described in the notes above.

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